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All Journal Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal GeoEkonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Ekonomics, Finance, and Management Studies
Dika Karlinda Sari
Universitas Balikpapan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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BIAYA UTANG: PENGARUH GOOD CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE Hairul Anam; Dika Karlinda Sari; Vino D
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.435-443

Abstract

The purpose of this study was to examine the effect of good corporate governance and voluntary disclosure on the cost of debt. The population of this research is 23 entities of Food and Beverages companies in Indonesia Stock Exchange. The research sample was purposive sampling method as many as 14 sample entities. This research analysis method uses multiple linear regression analysis techniques. The results showed that institutional ownership and voluntary disclosure had a significant effect on the cost of debt. Meanwhile, the independent commissioner and audit committee have no effect on the cost of debt.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS ENTITAS MIKRO KECIL DAN MENENGAH DI RT 50 KELURAHAN MANGGAR BALIKPAPAN TIMUR Hairul Anam; Dika Karlinda Sari; Sholeh A; Miswaty Miswaty
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 5 No. 1 (2022)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v5i1.256

Abstract

Kegiatan Pengabdian Masyarakat ini bertujuan untuk melatih bagaiman Menyusun laporan keuangan yang baik dan sesuai dengan standar akuntansi keuangan entitas mikro kecil menengah khususnya Usaha Mikro Kecil dan Menengah, Pelatihan ini menggunakan metode sederhana dengan memberikan penjelasan dan pelatihan yang diharapkan dapat memberi bekal kepada warga dilingkungan Rukun Tetangga 50 dan sekitarnya tentang pentingnya penyusunan laporan keuangan yang baik dan standar serta hasil yang dicapai adalah pemahaman Menyusun laporan keuangan berstandar SAK EMKM.
PEMANFAATAN LAHAN TANAMAN STRAWBERRY DI RT. 01 DAN RT.04 AMBARAWANG DARAT, KABUPATEN KUTAI KARTANEGARA, KALIMANTAN TIMUR Yanzil Azizil Yudaruddin; Ranita Ramadhani; Dika Karlinda Sari; Juwari Juwari; Rizqa Nurul Surayya
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 4 No. 1 (2021)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v4i1.313

Abstract

This community service activity aims to demonstrate to the community how yards can be used for strawberry cultivation. Ambarawang Darat is a community service project in Kutai Kartanegara Regency, East Kalimantan. Due to the environmental conditions of Ambarawang Darat District which support the growth of strawberry plants, the Bugi District was chosen as the location for community service. The climate in Ambarawang Darat Village, which is at an altitude of more than 1,000 meters above sea level, is relatively cool. Here's what you need to grow strawberry plants. This community service is carried out in several stages, including the pilot demonstration plot stage, the preparation stage, and the site survey stage. Strawberry plants grow and produce optimally and show success in cultivating strawberry plants to harvest, indicating that the implementation of community service activities is going well. Cultivating strawberries in the yard is economically and environmentally profitable, and the service location is suitable for strawberry cultivation.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA Viananda Nurvilawati; Yudea Yudea; Dika Karlinda Sari
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.476

Abstract

The Influence of Company Size, Company Age, and Solvency on Audit Report Lag Profitability Using Moderating Variables in Mining Sector Companies on the Indonesian Stock Exchange for the 2020-2022 Period. Supervisors: Mr. Judea and Mrs. Dika Karlinda Sari. This research aims to determine the influence of company size, company age and solvency on audit report lag profitability using moderating variables in mining sector companies on the Indonesian Stock Exchange for the 2020-2022 period. The total sample tested was 19 companies selected using purposive sampling technique. The data analysis techniques used are multiple linear regression, Moderated Regression Analysis dan hypothesis testing. Based on the results of the analysis, it shows that company size, company age, and solvency simultaneously have no effect on audit report lag. Partially, company size, company age, and solvency simultaneously have no effect on audit report lag. In Moderated Regression Analysis, profitability is not able to moderate company size, company age, solvency and audit report lag.
Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Faza Muraya Zuhru; Hairul Anam; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6990

Abstract

This research aims to determine the influence of audit fees, audit tenure and audit rotation on audit quality in LQ45 companies listed on the Indonesian Stock Exchange in 2020-2023. The data used in this research is quantitative data with secondary data sources obtained from the audited financial reports and annual reports of the LQ45 Company on the official website of the Indonesia Stock Exchange and the official websites of each company. The sampling technique used purposive sampling technique and a sample of 23 companies was obtained with 92 observation data. Based on the results of the logistic regression test using the SPSS 25 application, it shows that audit fees have a significant effect on audit quality, while audit tenure and audit rotation do not have a significant effect on audit quality.
Pengaruh Motivasi Pengetahuan Perpajakan, Motivasi Karir, dan Motivasi Ekonomi Terhadap Minat Mahasiswa Mengikuti Program Brevet Pajak Selviana; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7026

Abstract

This study aims to determine the influence of tax knowledge motivation, career motivation, and economic motivation on students' interest in participating in tax brevet. The population in this study is all students of the accounting study program in Balikpapan who have completed the taxation course. Sampling was conducted using the accidental sampling method with a sample of 276 students. The research method used is a quantitative method using a questionnaire as a research instrument. The data analysis method used in this study is the Partial Least Square-Structure Equation Model (PLS-SEM) using the help of SmartPLS 3.0 software. The results of the study show that the motivation of tax knowledge, career motivation and economic motivation , an effect on students' interest in participating in tax brevet.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, dan Keadilan Pajak Terhadap Kepatuhan Wajib Pajak UMKM yang Terdaftar di KPP Pratama Balikpapan Timur Diza Shianti; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7027

Abstract

This study aims to determine the influence of tax knowledge, taxpayer awareness, and tax fairness on the compliance of MSME taxpayers registered at KPP Pratama Balikpapan Timur. The number of samples used in this study uses the accidental sampling technique. The analysis method used is the Partial Least Square-Structure Equation Model (PLS-SEM). The result of this study show that tax knowledge, taxpayer awareness, and tax fairness have an effect on the compliance of MSME taxpayers.
Pengaruh Pengetahuan Perpajakan, Persepsi Mahasiswa, Self-Efficacy, dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir di Bidang Perpajakan pada Mahasiswa Akuntansi Universitas Balikpapan Jane Monica Devi Alifia Sheren; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7028

Abstract

The research aims to identify the influence of tax knowledge, student perception, self-efficacy, and job market considerations on career interest in taxation in accounting students of the University of Balikpapan. The research was conducted at the University of Balikpapan. The research uses primary data types with data collection techniques through the distribution of questionnaires in google forms and directly. The sampling method used is the Purposive Sampling and the sample obtained was 166 respondents. The data analysis methods used in the study are Partial Least Square-Structure Equation Model (PLS-SEM) with the smartPLS3.0 application. The results of the study show that tax knowledge, student perception, self-efficacy, and the consideration of the job market each affects the interest in a career in taxation in accounting students of the University of Balikpapan.
Pengaruh Pemahaman Perpajakan, Sistem Perpajakan, dan Sanksi Pajak Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak Elya Rozana Usman; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7029

Abstract

This research aims to find out the influence of tax understanding, tax system, and tax sanctions on students' perception of tax evasion. The number of samples used in this study was 166 students of the accounting study program at the University of Balikpapan. Sampling in this study used non-probability sampling using the purposiv method. The analysis method used is the Partial Least Square-Structure Equation Model (PLS-SEM). The results of this study show that the understanding of taxation, the tax system, and tax sanctions affect students' perception of tax evasion
Co-Authors Diza Shianti Elya Rozana Usman Faza Muraya Zuhru Hairul Anam Jane Monica Devi Alifia Sheren Juwari Miswaty Miswaty Ranita Ramadhani Rizqa Nurul Surayya Selviana Sholeh A Viananda Nurvilawati Vino D Yanzil Azizil Yudaruddin Yudea Yudea Yudea